A.N. Verma, J. - (1.) The petitioner prays for a writ mandamus directing the Assistant Collector, Central Excise, Division-2, Kanpur to refund a sum of Rs. 3,09,819.72 deposited by the petitioner as excise duty. The petitioner contends that in view of the order passed by the Collector (Appeals) dated 20.3.1985 whereby the order passed by the Assistant Collector rejecting the petitioner's application for refund was set aside and the case was remanded to the Assistant Collector for a fresh determination of the assessable value in the light of the observations made in the order passed by the Collector (Appeals) it has become entitled to the refund immediately.
(2.) Having heard the learned counsel for the petitioner, we find no merit in this connection. The Collector (Appeals) has while disposing of the petitioner's appeal directed the Assistant Collector to redetermine the assessable value. The assessable value of the petitioner, has, therefore, yet to be redetermine in terms of Section 4(4)(d)(ii). Thus the amount to which the petitioner may become entitled by way of refund has still in pursuance of the appellate order, to be ascertained and determined by the Assistant Collector. Till that amount is determined, this Court would not be justified in issuing any direction to the Assistant Collector for refund.
(3.) Learned counsel then submitted in the alternative that the Assistant Collector may be asked to dispose of the matter in the light of the observations made by the Collector (Appeals). We do not think that any case for issuing such a direction has been made. There is no reason to think that the matter is being unduly delayed. Further, the second appeal filed by department is pending before the Tribunal against the order of the Collector (Appeals) and the matter in dispute is thus sub judice.;